TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FIJACION PRECIOS TRANSFERENCIA ENTRE EMPRESAS [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2004-10-28

English

Subject field(s)
  • Trade
  • Financial Accounting
  • Taxation

French

Domaine(s)
  • Commerce
  • Comptabilité générale
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Comercio
  • Contabilidad general
  • Sistema tributario
CONT

Los mecanismos de fijación de precios de transferencia que utilizan las empresas multinacionales y sus filiales no sólo están destinados a reducir la obligación tributaria global de las empresas del grupo, sino que conllevan también consideraciones políticas, por ejemplo, el propósito de transferir rentas de forma artificial a divisiones que se desea favorecer, o transferir rentas de empresas filiales a la empresa matriz para una mejor gestión de los fondos.

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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